方方土霖
452743.85−0.05−0.11%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q241.59%211.72%147.63%95.6 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 41.59% | 211.72% | 147.63% | 95.6 |
| 2026 Q1 | 47.78% | 182.94% | 138.45% | 42.4 |
| 2025 Q4 | 43.99% | 204.40% | 163.59% | 102.6 |
| 2025 Q3 | 44.42% | 200.87% | 140.36% | 29.6 |
| 2025 Q2 | 43.65% | 204.72% | 147.58% | 13.5 |
| 2025 Q1 | 47.51% | 176.20% | 130.99% | 29.8 |
| 2024 Q4 | 45.04% | 190.62% | 149.07% | 54.4 |
| 2024 Q3 | 47.53% | 180.14% | 133.14% | 40.7 |
| 2024 Q2 | 50.13% | 170.76% | 127.11% | 55.1 |
| 2024 Q1 | 54.66% | 156.52% | 112.85% | 32.4 |
| 2023 Q4 | 52.26% | 166.30% | 124.15% | 100.1 |
| 2023 Q3 | 49.90% | 173.64% | 113.52% | 38.2 |
| 2023 Q2 | 49.03% | 173.25% | 118.61% | 27.5 |
| 2023 Q1 | 50.42% | 169.88% | 115.64% | 16.2 |
| 2022 Q4 | 48.76% | 177.06% | 122.86% | 42.7 |
| 2022 Q3 | 50.61% | 173.42% | 111.40% | 28.7 |
| 2022 Q2 | 50.12% | 175.82% | 111.20% | 24.6 |
| 2022 Q1 | 43.13% | 209.54% | 136.77% | 17.2 |
| 2021 Q4 | 46.70% | 195.01% | 136.87% | 44.4 |
| 2021 Q3 | 44.94% | 206.54% | 138.77% | 25.7 |
經營效率單位：天
2026 Q293.9 天97.3 天73.4 天191.2 天117.8 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 93.9 | 97.3 | 73.4 | 191.2 | 117.8 |
| 2026 Q1 | 148.1 | 109.3 | 93.1 | 257.5 | 164.4 |
| 2025 Q4 | 80.2 | 64.3 | 51.9 | 144.5 | 92.6 |
| 2025 Q3 | 118.3 | 111.9 | 82.1 | 230.2 | 148.1 |
| 2025 Q2 | 115.7 | 97.1 | 68.4 | 212.9 | 144.4 |
| 2025 Q1 | 156.2 | 102.1 | 88.7 | 258.3 | 169.5 |
| 2024 Q4 | 102.7 | 61.3 | 58.5 | 164.0 | 105.5 |
| 2024 Q3 | 131.2 | 78.2 | 70.7 | 209.4 | 138.7 |
| 2024 Q2 | 149.7 | 89.3 | 91.0 | 239.0 | 148.0 |
| 2024 Q1 | 187.8 | 109.5 | 129.6 | 297.3 | 167.8 |
| 2023 Q4 | 97.2 | 72.0 | 78.8 | 169.2 | 90.4 |
| 2023 Q3 | 110.5 | 87.2 | 75.3 | 197.8 | 122.5 |
| 2023 Q2 | 142.5 | 111.8 | 90.5 | 254.2 | 163.7 |
| 2023 Q1 | 162.2 | 118.0 | 97.8 | 280.2 | 182.3 |
| 2022 Q4 | 94.9 | 80.4 | 59.8 | 175.4 | 115.5 |
| 2022 Q3 | 115.0 | 112.2 | 67.8 | 227.2 | 159.4 |
| 2022 Q2 | 123.7 | 119.5 | 67.4 | 243.1 | 175.7 |
| 2022 Q1 | 140.5 | 126.2 | 82.4 | 266.7 | 184.4 |
| 2021 Q4 | 99.8 | 91.4 | 64.2 | 191.1 | 126.9 |
| 2021 Q3 | 101.2 | 90.9 | 58.5 | 192.1 | 133.6 |
現金流單位：億元
2026 Q20.05 億元−0.15 億元−0.09 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 0.05 | −0.15 | −0.09 |
| 2026 Q1 | 3.29 | −0.15 | 3.14 |
| 2025 Q4 | 2.19 | −0.05 | 2.14 |
| 2025 Q3 | 1.41 | −0.13 | 1.28 |
| 2025 Q2 | 0.37 | −0.09 | 0.28 |
| 2025 Q1 | 1.34 | −0.09 | 1.25 |
| 2024 Q4 | 2.27 | −0.24 | 2.03 |
| 2024 Q3 | 3.85 | −0.32 | 3.53 |
| 2024 Q2 | 0.74 | −0.15 | 0.59 |
| 2024 Q1 | −0.32 | −0.07 | −0.38 |
| 2023 Q4 | 0.31 | −0.30 | 0.01 |
| 2023 Q3 | 1.63 | −0.14 | 1.49 |
| 2023 Q2 | 1.42 | −0.20 | 1.22 |
| 2023 Q1 | 1.10 | −0.18 | 0.92 |
| 2022 Q4 | 1.22 | −0.39 | 0.83 |
| 2022 Q3 | 0.91 | −0.08 | 0.84 |
| 2022 Q2 | 0.24 | 0.00 | 0.24 |
| 2022 Q1 | −1.08 | −0.13 | −1.21 |
| 2021 Q4 | 0.27 | −0.20 | 0.06 |
| 2021 Q3 | 0.61 | −0.14 | 0.47 |